governmental techniques, and accounting practices which lead to the elements of security, quantification and shareholder value …/value – The major inference from this paper is that corporate governance research in accounting should pursue new lines of inquiry …

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims … to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its … social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in …

accounting and other quantitative techniques c.1760-1870. In particular, it aims to consider the central role played by …. Findings – In the USA, accounting for labour in the transition from slavery was typically ad hoc and inconsistent, whereas in … differences between the two locations. The paper highlights the limitations of accounting controls and economic incentives in …

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to … accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was … Philippines. Originality/value – This paper will be valuable to academics and policy makers because it shows that accounting need …

accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design …/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for … included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for …

personal rather than organizational, it does not offer “findings” about the way in which accounting is practised, but rather … research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to … accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was … Philippines. Originality/value – This paper will be valuable to academics and policy makers because it shows that accounting need …

Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data … literature from accounting theory along with the goals of data collection for policy analysis to draw conclusions about the … applicability of accounting pronouncements. Findings – Historically, the financial data collected in ARMS were based on financial …

financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which …